TaxTMI 
TaxTMI 
2000 (9) TMI 318
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....i S.P. Sheth, Advocate, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - M/s. Jaidev Alloys Ltd., Veraval, respondent to this appeal, had taken modvat credit on the basis of the gate passes which were issued by the manufacturer, who in turn endorsed them to the respondent. Notice was issued to it proposing denial of the credit on the ground that there was no endorsement i....
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....this order. It produced before the Collector (Appeals) evidence to show payment to the supplier of the goods in order to establish the genuineness of the purchase. The Collector (Appeals), after considering these documents and the extract of the RG 23A Part I register and the raw material register, held that the goods had been received by the assessee in its factory and utilised in the manufacture....
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....llege non receipt of the goods by the assessee. The Assistant Collector himself does not say that the goods have not been received. He only cast doubt on the genuineness of the documents. This ground therefore cannot now be considered. 5. On the first ground what appears to have happened is that the consignee named in the gate pass or the subsequent purchaser merely put his signature over ....
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....e deed were typed out by the buyer of the goods and not the seller. 6. As long as the fact of sale by the consignee named in the gate pass or the subsequent person to whom the goods were sent through the respondent is not shown to be false, the imperfection in the form of the endorsement cannot by itself lead to it being questioned. 7. We take note of the contention of the advocate....